Dissertations (Masters)-MBA-SOB

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Challenges facing tax collection from small and medium taxpayers: A case study of Mwanza tax region
(Mzumbe University, 2013) Mlay, Edwin Harold
This study explores challenges facing tax collection from informal sector in Tanzania. Specifically, the study aims to achieve the following objectives; to establish the factors influencing willingness of informal enterprises to pay taxes, to establish the factors hindering procedural tax obligations and to establish alternative mechanisms for improving tax collection. The study involved a total number of 98 respondents from 4 Blocks in Mwanza City Council, of whom 88 were small and medium taxpayers. Other respondents were 3 tax consultants, 6 tax officials and 1 Regional Manager from Domestic Revenue Department (DRD) Mwanza Tax Region. The study used non probability sampling where purposive and convenient sampling techniques were used to obtain the above mentioned respondents from total population. Questionnaires were used as the main tool of collecting data. Findings of this study reveal that willingness of small and medium taxpayers to pay tax depend on the tax morale, low transaction costs, a functioning tax administration and capacity in auditing and monitoring tax payments from the small and medium taxpayers. It was also revealed that rampant tax evasion by the small and medium taxpayers is the result of lack of cordial methods of tax collection. The study also reveals the importance of establishing an alternative mechanism to improve tax collection from the small and medium taxpayers including the use of Public Private Partnership (PPP), rationalizing tax rate and designing unique tax structure for informal sector. Lastly, the study recommends that there is a need to have the sector specifics strategy of tax collection that will enhance tax collection from the informal sector so as to minimize gap between the available tax revenue potential against the actual taxes collected.
Role of foreign direct investments on reducing unemployment rate in Tanzania: A case of Alliance one Morogoro tobacco processing company
(Mzumbe University, 2013) Munanka, Peter M.
This study aimed at finding the role of FDI on reducing unemployment rate in Tanzanian. The interest to conduct the study was prompted by the recognition that most important factor of shifting poor people out of poverty is access to employment being it formal (employed by an organization) or informal (self-employed). The study was conducted at Alliance One Tobacco Tanzania Limited, specifically to find out people’s awareness towards organizations under FDI, to determine people’s perception towards being employed under FDI firms, to find out the kind of training package provided by organizations under FDI, and to determine the level of employee’s turnover within organization under FDI. The sample size was 60 respondents who are currently employed by Alliance One Tobacco Tanzania Limited (AOTTL) and 10 respondents who were formally employed by AOTTL. Structured questionnaires were used to interview employees of AOTTL together with those who were formally employed by AOTTL. Check-list was also utilized to collect information form key informants. The data was analyzed statistically by using Statistical Package for Social Science (SPSS) computer program to obtain frequency distribution and percentages. It was discovered that FDIs’ contributes in reducing unemployment rate in Tanzania although is of a diminutive percentage compared to the present population. It has as well been discovered that FDIs’ including AOTTL are facing different challenges like employment turnover which is caused by factors like ; new posts, management style, job environment, employment security and salary to mention few. It was also been discovered that most of people have no or very little knowledge about FDI. It has been therefore advised that, the government should encourage more foreign investments so as to increase the government fund and to reduce the unemployment rate in Tanzania. Knowledge on FDI should as well be disseminated to the community. The existing FDIs should improve the employment security to their workers, management style should be personalized, job environment should be tailored and salary should be related to the employees’ level of knowledge and positions they hold in the company to reduce the rate of employment turnover.
Impact of social franchising strategy in family planning services to clients’ satisfaction in Tanzania: A case study of PSI –Tanzania, Morogoro.
(Mzumbe university, 2013) Msafiri, Godwin B
Social franchising strategy in family planning is a contractually obligated network of private health providers that use commercial franchising methods to provide better quality and accessible family planning services to the community. PSI/Tanzania is implementing a national-wide social franchising program – Familia, to enable women to access high quality and yet affordable health services. The program is designed to save four main objectives; to increase access to Family planning services, improve quality of family planning services provided, to strengthen cost effectiveness of the family planning services provided and to enhance equity in accessing family planning services. The motive behind carrying out this study is to replicate the positive results from studies done in other countries on social franchised family planning services and client satisfaction. The purpose of this study was to assess the impact of social franchised strategy in family planning to client satisfaction in Tanzania. This is a descriptive study design conducted in Morogoro region. The sample population was the women of reproductive age who received family planning services from the social franchised facilities. A snow ball method was employed to obtain a desired sample, sixty-five (65) serviced women. Primary data were collected through interviews. Data analysis was carried through Statistical Package for Social science (SPSS) program where descriptive and quantitative data analyses were both employed. Findings revealed that, most of the respondents were serviced with FP methods and all of them were satisfied with the services from the social franchised FP health facilities. Therefore, the social franchised facilities from the study prove to ensure client satisfaction. Thus, from the study, it is recommended that the model should be adopted to all private health facilities with reproductive health services and extend the scope and scale of the services to Tanzania.
Factors leading to employee job dissatisfaction: A case of Kinondoni district,
(Mzumbe University, 2013) Mwaisela,Flora A
This study investigated the factors which lead to employees’ job dissatisfaction in Tanzania Local Government Authority. The study was conducted in Kinondoni Municipality in Dar es salaam region. A sample of 82 respondents was used in this study. Purposive sampling was applied in selecting of the departments and simple random sampling in selection of respondents from each department. Data were collected using questionnaire, interview and documentary review. Statistical packages for social sciences were employed in data analysis. It was revealed from the study that majority of employees in Kinondoni Municipality are dissatisfied with their jobs. The factors responsible for job dissatisfaction are insufficient salary and allowances, unsatisfactory working environment relation, few opportunities for career development, poor physical working environment, nature of supervision and low valuing and utilization of employees’ skills. The study also revealed that job dissatisfaction has consequences to employees’ intentions to leave the job in the municipality as well as poor services delivery. Pulling factors for intention to leave the job revealed to be high salary and attractive allowance, good working environment and achievements appreciated as well as availability of opportunities for growth. The recommendations given out to KMC is to improve management-employees relations, improve physical working environment, give weight to all types of communication (top down, bottom up as well as horizontal communication) and insisting on employee and management meetings. It is also suggested that KMC should be transparent in procedures involved in promotion, training and nature of supervision should be friendly.
Perfomance of outsourcingt revenue collection in local government authority: A case of Mbarali district council
(Mzumbe University, 2013) Ngallawa, Rajabu Mohamed
In recent years many Government Authorities have reformed their tax collection systems in order to increase revenue and minimize the operating costs that was associated in revenue collection.Being the case,most of the Local Government Authorities have decided to outsource the revenue collection activities to other organisations.Outsourcing is the art of assigning certain functions of a company to another external company or agency in bid to enhance quality of services,minimize costs and bring frexibilities to the operations.Mbarali District Council is among those organisations which decided to outsource the revenue collection activities.The reason behind was the large amount which was spent in generating those revenues. This study therefore aimed at determining the performance of outsourcing revenue collection in Local Government Authority taking Mbarali District Council as a case whereby specifically the study aimed at determining the determinant factors for outsourcing of revenue collections, assessing constraints experienced in the revenue collection practices and determining improvement measures for revenue collection through outsourcing. Design a research venture involved of data, organizing and analyzing data to achieve the research objectives and purpose whereby 80 respondents were involved in the study. Data were analysed using Statistical Package for Social Science (SPSS) and excel computer programmes and results were presented in tables, charts and histograms. According to the study findings, it was revealed that, the major factors for determining outsourcing to be the district ability to outsource considering the constraints to the outsourcing which include according to the findings; workload to the district activities. There was found also measure for the revenue collection through outsourcing to be in place. In that respect it was concluded that the district should strive on outsourcing in order to improve district development and that all constraints should be worked on with collaboration between the government and other stakeholders.Also the private collectors should abide to contract signed which includes submission of revenue on time, returning the used books on time and follow up the procedure during the process of collection
The influence of price on seaweed farming growth: A case of East coast region of Zanzibar.
(Mzumbe University, 2013) Seif, Riziki S.
This thesis aimed at Assessing the Influence of Price on Seaweed Farming Growth in East Coast Region of Zanzibar. The question behind is to explore the seaweed farming activities which carried out by seaweed farmers so as to alleviate poverty in order to improve their standard of living. The study intended to identify steps taken by seaweed farmers to get competitive price and find out steps taken by government to promote seaweed farming in East Coast Region of Zanzibar. The research was conducted in three levels, East Coast Region of Zanzibar, Seaweed Companies and Government organizations which were concerned with seaweed farming. The study covered three wards namely, Paje, Bwejuu and Jambiani. Two types of data were collected primary and secondary data by using questionnaire, observation and documentation. The findings proved that there has been a negative influence of price on seaweed farming growth hence causes the low production of seaweed. The study revealed the obstacle which seaweed farmers faced include low price of seaweed to compare with the cost that the cultivators deserved, Stealing of seaweed during cultivation and drying season, Sometime seaweed was cutting in small pieces and lost in the water. Presence of seaweed diseases such as fungus/fungal disease, conflict between seaweed cultivators and other people who use marine for their economic purposes, for example fishermen and tourism investors., Increasing of investment of tourist hotel in the area of seaweed farming, lack basic farm inputs to enhance the production of seaweed and lack of knowledge for the competitive price of seaweed in the world market. The study come up with recommendation that, provision of training, improving technology and seaweed market strategies will help seaweed farmers and government at all to achieve their goal.
Environmental conservation awareness and participation in community based forest management (CBFM) projects
(Mzumbe University, 2013) Mulula, Mariam Mohamed
The study intended to evaluate community participation in Community Based Forest Management (CBFM), to assess the appropriateness of methodologies used in forest conservation, to assess the effects of community based forest management (CBFM) and to recommend strategies for improving community management of forest. A case study design was adopted and a total of 150 respondents including individual household were interviewed. Both probability and non probability sampling techniques were employed. Data were collected through interviews, questionnaires, observation and documentary reviews. The study revealed that despite all the efforts, processes, and legal procedures made to rescue/ restore the forest, the results of the study revealed beyond reasonable doubt that there have been many obstacles along the way or in the implementation of CBFM approach with respect to people‟s awareness and participation of the community based forest management (CBFM) projects. Each obstacle has had to be overcome. Community forest management is a process. Each year it changes, grows stronger and develops. Community forestry involves the exchange of ideas, techniques and knowledge. The communities must not be treated as ignorant; they have extensive knowledge and skills in forest management. Based on the findings, the study recommends that, in order to improve the contribution of the forestry sector to community poverty reduction, the government, the private sector, and NGOs need to do more to promote corporate social responsibility and outline the benefits and responsibilities of investors and communities. There is need for fostering formal community-private sector partnerships. Community institutions should receive the resources and support so as to secure access to their 20 percent royalties so as to be in a position to negotiate and form lasting mutually beneficial partnerships, when there are long delays in getting communities incorporated a Bank accounts should be opened and the local government administration at the district level should hold the funds on behalf of the communities.
Contribution of micro-finance institutions to the growth of small and medium enterprises in municipalities: A case of Bukoba municipal council
(Mzumbe University, 2013) Kige, Marco
Small and medium sized enterprises in both developing and developed countries play important roles in the process of industrialization and economic growth. A crucial element in the development of the SME sector is access to finance, particularly to bank financing. Microfinance Institutions emerged to serve the financial needs of un-served or underserved group of people in the community such as SMEs.Though there are many studies which have tried to link MFIs and SMEs,yet there are no enough studies showing MFIs‟ role to support SMEs and extend it to living standard of those who run the SMEs The objective of the study was to evaluate the contribution of Micro-finance Institutions to the growth of small and medium enterprises in Bukoba Municipality. Specifically the study aimed at examining the extent to which SMEs develop measures for the growth in Bukoba Municipality, finding out the extent to which Microfinance Institutions improve business growth and living standard of SMEs owners, analysing on how utilization of the financial services provided by Microfinance Institutions support the improvement of household‟s income. The study evaluated the contribution of Micro-finance Institutions to the growth of small and medium enterprises. The findings have covered respondents profile such as age, education level and experience of small business owners and operators. The findings showed that many of these SMEs at Bukoba developed important measures for growth such as business registration, possession of substantial experience in business. However, the study revealed that these SMEs have big weaknesses in other measures such as the size of loans taken being small, lack of entrepreneurship skills, and the fact that many SMEs do not attend SMEs‟ forums. The findings revealed that there is lack of technical support to SMEs from MFIs, and at the same time SMEs are viewed as organisations which have low credibility by MFIs. The study revealed that it is not easy for SMEs to obtain loans from MFIs, some of the obstacles being high interest rate and collateral security. The current study has further identified the contribution of MFIs to the growth of SMEs in Bukoba municipality is not as expected, the support is a little bit impressive and still a lot have to be done to address problems and constraints such as lack of technical support from MFIs and limited access to loans. The study ended up with important recommendations to various stakeholders.
Determinant factors affecting small business holders in microcredit access in Tanzania: A case of National Microfinance Bank in Morogoro Municipal
(Mzumbe University, 2013) Laiser, Linda G.
The study focused on determinant factors affecting small business in microcredit accessing in Tanzania conducted in Morogoro Municipal using National Microfinance Bank as a case study. Specific objectives of the study were to determine various types of micro-credit services offered by NMB bank and its accessibility procedures, to investigate the contribution of micro-credit in promoting business development in the study area and to investigate the significant of demographic factors in microcredit access. The research was guided by the questions what kind of micro-credits is offered by NMB? What is the relationship between credit delivery and business development and how does demographic factor affect the access of credit? Simple random sampling and purpose sampling techniques were used to get a total of 204 study respondents which were customers of NMB and loan officers. Data were collected through questionnaires, interviews, observations and documentary reviews. Data analysis was based on descriptive and inferential statistics and presented in tables, frequencies, and percentages. Study findings show that high interest rate, legal and regulatory procedure, complicated and bureaucratic loan application procedures, age, income level and education of the respondents affects small business holders in access bank loans. In addition, factors that hinder microcredit access are such as lack of verifiable business premises, culture of non repayment, over insistence on collateral rather than business potential and inadequate record keeping. The study recommends that, regulation governing micro-financing are to be revised in order to improve and accommodate financing to those business with less than one year old and flexibility in financing those with no working capital. The repayment time and interest rates should be reflected to match the reality of life. The small business holders are suffering from high interest rates and short repayment duration. This eliminates the ability of these small business holders to plan well their growth, and sustainability. Therefore the study recommends changes in this area by lowering interest rate per annul and increasing duration of payment of the loan, this will enable small business holder to participate in the economy profitably. In order to accelerate business growth, other services should also be provided; such as training, counseling, information services and also appropriate emphasis on Business Ethics should be given in different levels of education
Factors affecting investors’ overconfidence bias in Tanzania: A case of Dar-es-salaam stock exchange
(Mzumbe University, 2013) Tumwidike, Gideon E.
The main objective of the study is to determine factors that may explain overconfidence bias of individual investors within Tanzanian context, more specifically the research has employed: a survey methodology to determine whether investors are suffering from better than average effect, a survey methodology to determine whether investors are suffering from illusion of control and methodology to determine whether individual investors are miscalibrated This study followed a descriptive approach using the SPSS (Statistical Package for Social Science) version 16 as the data analysis tool. The study was based on the primary data collected through the questionnaires as the method of data to collection. A sample size of 50 respondents has been used in this study. Basing on the fact that this is a case study, this study was carried out at the DSE. Data were collected from the respondents who visited brokerage firms for investments activities, individual investors who were found in different learning institutions, and in any other areas where it was possible to find individual investors. The researcher found that, individual investors in Tanzania are suffering from overconfidence because they exhibit certain psychological biases when making the investment decisions. Better than average effect, illusion of control affect the investors’ overconfidence bias in Tanzania. Individual investors should be educated on how to trade in the stock market without being overconfident as overconfidence leads to higher trading volume and reduces returns on investment. However, if the investors have correct information and perfect knowledge on how to analyze information, trading frequently can lead to higher returns on investment. For the case of stock exchange authority, should be aware of type of investors they are dealing with, so that they should incorporate advice to investors in their handbook.
Contribution of hunting tourism on socio-economic development for local communities: A case of Ugalla ecosystem
(Mzumbe University, 2013) Njau, Orest Thomas
The study was tailored to assess contribution of hunting tourism on socio-economic development for local communities living in Ugalla Ecosystem particularly in Sikonge, Urambo and Kaliua districts in Tabora and Katavi regions. Specifically the study aimed at; assessing socio-economic status of local communities living in this ecosystem, determining potentials and challenges of hunting tourism in the ecosystem and assessing corporate social responsibilities availed to the local communities in the area by different actors in this industry. The area is estimated to have a population size of five hundred (500,000) people living in the ecosystem. A sample size of one hundred (100) respondents calculated based on Nassiuma`s formula was taken for the study. The sample comprised of various respondents stratified to villagers, poachers, staff working with the industry in this ecosystem, district natural resources officers as well as the key management officials from related organizations managing the industry in the ecosystem. Data were collected using structured questionnaires, conducting in-depth interviews, field observations and exploring related documents before being analyzed using Microsoft Excel and Statistical Package for Social Sciences (SPSS) programs. The results were produced in form of tables, charts, mean/averages, frequencies, photographs, figures and graphs. The findings show that majority of people living in this ecosystem are poor. Despite the potentialities of the industry, yet the challenges facing the same downplay its achievements in realizing an optimal socio-economic transformation for the life of these people. Most corporate social initiatives have been unreliable and mainly directed to district and community level. The study recommends relevant institutional reforms to be undertaken towards relieving the poor condition of the people, control poaching and thus achieving a sustainable tourist hunting business in Ugalla Ecosystem.
The case of plantations under green resources Ltd and SAOHILL forest plantations in Mufindi District
(Mzumbe university, 2013) Elia, Hosea
This dissertation was to provide in depth comparative analysis of profitability of thinned and untinned commercial forest plantation with and without carbon revenue. The study was conducted for Plantations under Green Resources Ltd and Sao Hill Forest Plantations in Mufindi District. The main objective of this study was to compare the profitability of thinned and unthinned commercial forest plantations with and without carbon sequestration. The study was conducted in two phases; the first phase was a time and work study on thinning operations. The second phase, involved enumeration of thinned and unthinned compartments. Systematic random sampling was used and the plots were distributed systematically throughout the planted area in order to achieve representation of different species, age classes and sites in the forest. The plots were geo referenced using a GPS. Plots were circular with an area of 0.04ha and a radius of 11.28 m. Data were collected by using direct observation, survey, enumeration methods and records of previous years. The study revealed that, there is significant difference on average stem diameter on thinned and unthinned forest plantation both for GRL and Sao hill forests. Furthermore the study revealed that, it is more profitable to invest in thinned forest plantations when combining sawn timber and carbon revenue. Moreover the study revealed that, the trees with ages between 11 to 14 years for Green Resources and Sao hill forest plantations attain high AEV with and without carbon revenue (CR). A plantation with CR has high AEV compared to a plantation without CR. Also between the ages of 11 - 14 years, the forest plantation attain the highest NPV/ha and AEV/ha before and after the last thinning at age 13. Our study tested different thinning methods and the results revealed that, thinning by using a chainsaw significantly reduced cost, time and increased productivity when operating on a large scale and when manpower is inadequate to cover all the operations in managing the forest. It is therefore recommended that, forest plantations owners thin all their forest plantations and forest plantations owners should ensure timely and proper silvicultural treatment in order to ensure high performance of the plantations. Furthermore, it is recommended that, for the sites like Idete that did not show a promising volume, thinning intensity should change and extend the rotation age from 20 to 25 to ensure better gain in volume and tree diameters. From supply chain matrix, it is recommended that, plantations should be thinned by using chainsaw as it significantly reduces cost, time and increases productivity when operating on a large scale and when manpower is inadequate to cover all the operations in managing the forest.Lastly, I recommend that, forest plantations should also engage in carbon business because it gives high AEV, Net Revenue and NPV compared to the plantations which are not engaged in carbon business.
Factors obstructing local government authorities from attaining estimated revenue collection goal: The case of Arusha city council
(Mzumbe University, 2013) Amani, M.
The main purpose of this study was to explore the impact of capital structure (DE ratio) on financial performance of the firm, a case study of CRDB bank PLC Mwanza branch. The relation between return on equity (ROE) and capital structure, return on asset (ROA) and capital structure, earnings per share (EPS) and capital structure, as well as net profit margin (NP Margin) and capital structure for CRDB bank PLC for the previous fifteen years, 1998 to 2012 were investigated. To a great extent, the researcher did use secondary data. It is where by the financial statements of CRDB for the previous fifteen consecutive years, alongside with other relevant publications were acquired by the researcher for analysis. This enabled the researcher to have the basis for comparison as to the financial performance of CRDB from one financial period to another in relation to its capital structure for the corresponding periods. For that case, most of the data were quantitative based. On the other hand, primary data were used to a small extent. This was achieved mainly through interviews with CRDB bank staff members. However the impact of primary data as gathered from interviews and other explanatory variables was held constant as control variables. Only the impact of capital structure was analysed. The data collected was processed and analysed descriptively by the use of tables, graphs, charts as well as the computerized data processing package known as SPSS. Regression analysis was run so as to find out the extent in which one variable explains the other. After a thorough analysis, conclusion was derived which details that the capital structure of CRDB bank has insignificant impact on financial performance, as measured by such particular comparable ratios. Finally recommendations were made as regards to the impact of capital structure on financial performance, as well as to the optimum level of capital structure through which CRDB bank can improve its financial performance.
Small business development in Tanzania: The accessibility / inaccessibility of bank finance
(Mzumbe University, 2013) Magombe, Nuru
This study investigated the influence of inaccessibility of bank finance and lack of financial management knowledge to people doing small business. The general objective of the research was to investigate the influence of accessibility/inaccessibility of bank finance to small business development in Tanzania. Specific objectives: To investigate the influence of accessibility and inaccessibility of Bank Finance on the Small Business management, to identify effects of accessibility/y/inaccessibility of bank finance to the development of small business and to determine challenges faced by small business owners as a result of inaccessibility of Bank finance. Both theoretical and empirical literature was reviewed and the latter revealed that many studies have been done on the similar issues. This was because of the importance of small business as a source of job creation and eradication/alleviation of poverty. The survey research design was used to gather information and the sample included 100 respondents who were randomly and purposively selected. Interviews, observations and documentary analysis were data collection methods used to collect both primary and secondary data. Analysis of data was done based on research objectives and research questions. Findings of this research showed that small businesses owners in the study area find it difficult to access bank finance. The research results also showed that inaccessibility of bank finance have a greater influence on the development of small businesses. It also highlighted that lack of financial management knowledge have an impact on survival and development of small businesses. Recommendations: Small business owners should be financed effectively, business education to be provided effectively, same research to be done in other places.
Effectiveness of strategic planning on the performance of small and medium enterprises in Tanzania: A case study of selected SMEs in Ilala municipality
(Mzumbe University, 2013) Mori, Grace T
The objective of this study was to evaluate the effectiveness of strategic planning in the performance of SMEs in Ilala Municipality. The specific objectives are focused to find out factors which influenced SMEs to adopt strategic planning in their operations, to describe the contributions of the strategic planning in SMEs performance, to examine factors influencing effectiveness of strategic planning and to determine challenges faced by SMEs in the adoption and implementation of strategic planning. The methodology adopted was a case study with the sample size of 50 respondents of different categories of SMEs in Ilala Municipality from whom data were collected using questionnaires, interviews and focused group discussions. Data were analysed by using Statistical Package for Social Science (SPSS) version 20 and thematic approach analysis. Findings from the study revealed that there are various factors which influenced SMEs to adopt strategic planning in their operations such as organizational complexities, environment dynamics and external constraints. Many people seem not to be familiar with the process as they could not differentiate it from business plan. Strategic planning is considered to be effective only if it is well formulated and properly implemented to attain the desired goals regardless of the challenges in the process and this can happen when; resources are adequate, management supports team work and also the plans are flexible. It is regarded as a factor for success through its contribution in better decisions and solutions, satisfaction to the customers, competitive advantage and market recognition which they all facilitate the chances of success and improve performance. It is concluded that there is a positive relationship between effective strategic planning and performance improvement hence the study recommends a need for providing training to the entrepreneurs concerning proper formulation and implementation of strategic plans; also, it is important to improve legal frame work and development of internal experts for SMEs to ensure that SMEs adopt and become able to continuously apply effective strategic planning in their operations
Employees perception of health insurance: influences company performance: A case of health insurance companies NHIF,NSSF, IPP media group and Bakhresa food product.
(Mzumbe University, 2013) Mugelle, Gloria J
This study seeks to find out the employees’ perception on health insurance influencing the company performance. A joint methodology of questionnaire survey, documentation observation and interview were used for data collection. The research method used consisted of self-administered questionnaire and interview which were set with IPP employees, employers and NHIF, NSSF employees on managerial position. This paper combines a significant literature review with primary data collected from various employees. In this research about 80 respondents identified that health insurance has influence on company performance and major impact into their daily life, which include increase of their productivity in their companies, cost reduction on turnovers and enable them to work confidently in good working environment. However, there were many possibilities for employers to gain more advantages by covering their employees with health insurance into their companies. but they were having obstacles which hinder many companies/ organization to purchase health insurance to their employees these were due to high turnover of employees especially the offices/ companies found in rural areas, high costs introduced by the insurance agencies as the employee and employer has to contribute, the employers found the running cost of the companies are high compared to output hence tend to reject health insurance for their employees. Therefore this result suggested that these employees require support from the government as the health insurance must be provided to all employees in the company. This support could be in terms of education, developing new tools and methods to manage all employers to purchase health insurance for their workers, and the insurance companies to do not consider it as a profit gaining company, especially the social fund NSSF and NHIF. The study puts forward recommendations to both employers and national health companies. There should be a well-articulated policy which will focus to encourage employers to purchase health insurance to their workers and self -employed should purchase health insurance for themselves and their families. The researcher really hopes that the output from this research study will be of practical use to Employees and employers.
Assessing the effect of outsourcing of revenue collection on organizational performance: A case of Mpanda district council
(Mzumbe University, 2013) Muhula, Flavian Mkombozi
This study aimed to assess the effect of outsourcing of revenue collection on organizational performance. Specific objectives of the study were; to identify sources of revenue which are being outsourced and whole process of outsourcing to identify the benefits of outsourcing revenue collection; identify the challenges accompanied by outsourcing and to assess the effect of outsourcing on organizational performance. Data were collected from 60 respondents who were selected using purposeful sampling and simple random sampling. The research utilized both primary and secondary data. Method of data collection were questionnaire, interview and documentary records. The findings of this study show that outsourcing has led to improve organizational performance through increased revenue collection and reduction in operating cost, although they have not attained the best performance. Findings of this research revealed that revenue sources which are outsourced to revenue collectors are; agricultural products, fishing products, livestock auction, hotel levy and market fees. It was futher revealed that some revenue collectors do not comply to terms and condition of the contract. Recommendations for Mpanda district council are, to collect more realistic information from wards and division, increase supervision to revenue collectors by visiting them reqularly and open a communication channel from top management to bottom with revenue collectors.
Factors determining the growth of savings and credit co-peratives in Tanzania: The case study of SACCOS operating in Morogoro urban district, Morogoro, region Tanzania
(Mzumbe University, 2013) Kibasa, Emma M.
The purpose of the study was to identify factors determining the growth of Savings and Credit Co-operatives (SACCOs) in Tanzania. The main objective of the study was to identify the factors determining the growth of SACCOs in Tanzania. Specific objectives were: to appraise the influence of savings culture commonly used by SACCOs, to map the effects of economic activities to SACCOs members on the growth of their co-operatives, to determine the contribution of management experience on development of SACCOs and asses the role of actual credibility offered by Financial Institutions to members on growth of their co-operatives. The study used purposive sampling techniques in choosing a sample of 60 respondents. Data were analyzed by computer software “SPSS” whereby, quantitative information was obtained by a way of tabulations and rankings polished by the use of frequencies and percentages whereas frequency tables and pie charts used to present qualitative part of the study results. Results show that: Saving culture among SACCOs‟ members prosper growth of their co-operatives – in the sense that many shares are created and hence liquidity. Economic activities also play a great role as it enables members to return both principal and interest of the loaned amount on time. Furthermore, managements experience cited as a vital factor contributing the growth of SACCOs. The findings show most members of the SACCOs are lacking knowledge on co-operatives, thus study recommends that both knowledgeable SACCOs‟ members and Financial Institutions increase their active participation in providing education to other member of SACCOS amid credit provision and investment opportunities, to find the way which can motivate members on saving culture, like to increase interest on saving and charge reasonable amount of interest on loans so that in turn, co-operatives flourish and survive for longer than ever.
Impact of trade liberalization towards SMES development in Tanzania: A case study of Morogoro municipality
(Mzumbe University, 2013) Lugome, Baraka Anthony
SMEs have a crucial role to play because of their potential contributions not only to employment creation, but also to the improvement of income distribution, poverty alleviation, rural, social and economic development, and the development of entrepreneurship. Despite that there is a vast export potential for Tanzanian SMEs to developed countries; still the impact of trade liberalization towards SMEs development is not experienced adequately. The study assessed the impact of trade liberalization towards SMEs development in Morogoro Municipality. A case study research design was used in this study. The sample size of 84 respondents selected randomly (i.e. SMEs owners, business consultants and loan officers) was involved. Data collected were analysed descriptively by using SPSS computer software version 16. The results revealed that 75% of the respondents reported the availability of difficulties in procuring raw materials for their products from various institutions due to lower capital and viable marketing strategies, 80% reported the lack of information technology which would enable them access information’s relevant for their business undertakings and lack of qualified human resources to innovatively utilize their knowledge and skills for the better running of business. Moreover, 82% of the respondents reported the absence of social network among local SMEs as with its presence, social network becomes an opportunity and a means for entrepreneurs to reduce risks and capital because a social network has a significant relationship with business adaptability. However, 78% were in opinion to convince and force inefficient domestic firms to try to improve their productivity in order to enable their products compete with others while maintaining the required international standards. Local SMEs still have weak marketing and distribution capacity as they lack qualified human resources and are vulnerable to external shocks due to global competition which is beyond their control. The researcher argues for calling holistic local SMEs support through the creation of enabling environment while building a foundation for the future productivity and growth for them.
Factors obstructing local government authorities from attaining estimated revenue collection goal: the case of Arusha City Council
(Mzumbe University, 2013) Magdalena, Z. K
The study set out to evaluate the factors obstructing Local Government Authorities from achieving estimated revenue collection goals. Specifically, the study aimed at identifying the economic activities undertaken in the LGAs and to evaluate the relationship between the identified economic activities and LGAs’ major own revenue sources, evaluating LGAs’ own source revenue collection methods, evaluate the trend of LGAs’ actual revenue collections in past four years and pointing out the factors behind LGAs’ failure to meet their estimates in actual revenue collections. The research design used was the case study taking into account the Arusha City Council (ACC). The sample size of 20 respondents was used while the sampling procedure applied was purposive sampling technique. Both primary and secondary data were obtained through questionnaires and interview for primary data and documentary review for secondary data. The data processing was done using the Statistical Package for Social Science (SPSS), while data analysis has been undertaken using both Descriptive Statistics and Inferential Analysis. Findings of the study revealed some of the economic activities undertaken in ACC to be Business activities comprised of large-scale businesses, medium businesses and petty businesses, Tourism activities such as tour guiding, tourism hotels and tourism transportation. The some of the major sources of revenue of ACC were Service levy, Market levy, Guest house levy and Hotel levy, public parking fees and Posters and billboards fee, where by two methods which are own council revenue collectors and outsourcing were in use. Also, the findings of the study concluded that Central Government's directives, weak and unbinding contracts given to revenue collecting agents to be some of the factors causing low revenue collections by LGAs. And finally, the researcher recommended that, PMO-RALG to assist LGAs to have Taxpayers data base and as soon as possible to approve the draft by-laws submitted by LGAs. LGAs are argued to prepare bounding contracts to their revenue collecting contractors to minimise losses resulting from contractors' default while the Central Government should respect LGAs’ autonomy.